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Hydrocarbon Oil Duties Act 1979

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Changes over time for: Section 27

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Version Superseded: 01/04/2008

Status:

Point in time view as at 04/09/2007. This version of this provision has been superseded. Help about Status

Changes to legislation:

Hydrocarbon Oil Duties Act 1979, Section 27 is up to date with all changes known to be in force on or before 10 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

27 Interpretation.U.K.

(1)In this Act—

  • [F1“aviation gasoline” has the meaning given by section 6(4) above]

  • [F2bioblend” has the meaning given by section 6AB(2) above;]

  • [F3biodiesel” has the meaning given by section 2AA above;]

  • [F4 bioethanol ” has the meaning given by section 2AB above;

  • bioethanol blend” has the meaning given by section 6AE(2) above;]

  • [F5controlled oil” means hydrocarbon oil in respect of which a rebate has been allowed under section 11(1)(b), (ba) or (c) or 13AA;]

  • [F6gas oil” has the meaning given by section 1(5) above;]

  • heavy oil” has the meaning given by section 1(4) above;

  • F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • hydrocarbon oil” has the meaning given by section 1(2) above;

  • light oil” has the meaning given by section 1(3) above;

  • the Management Act” means the M1Customs and Excise Management Act 1979;

  • F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • the prescribed sum”, in relation to the penalty provided for an offence, means—

(a)if the offence was committed in England [F9or Wales], the prescribed sum within the meaning of [F10section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

(b)if the offence was committed in Scotland, the prescribed sum within the meaning of [F11subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

[F12(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

  • rebate” means rebate of duty under section 11 , [F1313AA,][F1413A][F15, 14 or 20AB] above, and “rebated” has a corresponding meaning;

  • [F16refinery” means any premises which—

(a)are approved by the Commissioners for the treatment of hydrocarbon oil; or

(b)are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]

  • road fuel gas” has the meaning given by section 5 above; F17...

  • road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle [F18which is an excepted vehicle within the meaning given by Schedule 1 to this Act.].

  • [F19 sulphur-free diesel ” has the meaning given by section 1(7) above;]

  • [F19 sulphur-free petrol ” has the meaning given by section 1(3B) above;]

  • [F20ultra low sulphur diesel” has the meaning given by section 1(6) above.]

  • [F21ultra low sulphur petrol” has the meaning given by section 1(3A) above;]

  • F21[unleaded petrol” and “leaded petrol” have the meaning given by [F22section 1(3C) above.]]

[F23(1A)If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]

[F24(1B)The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—

(a)add a class of excepted vehicle,

(b)remove a class of excepted vehicle, or

(c)redefine a class of excepted vehicle.

(1C)Section 2A(2) and (3) above shall apply to an order under subsection (1B).]

(2)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

  • “the Commissioners”

  • “container”

  • “the Customs and Excise Acts 1979”

  • “excise warehouse”

  • “goods”

  • “hovercraft”

  • “occupier”

  • “officer” and “proper” in relation to an officer

  • F25[F26“pipe-line”]

  • “port”

  • [F26“registered excise dealer and shipper”]

  • [F27“representative”]

  • [F28“revenue trader”]

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

    Alcoholic Liquor Duties Act 1979

  • F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “spirits”.

Textual Amendments

F2S. 27(1): Definition of “bioblend” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F3S. 27(1): Definition of “biodiesel” inserted (24.7.2002) by 2002 c. 23, s. 5, Sch. 2 para. 6

F4Words in s. 27(1) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(9)(10)

F5S. 27(1): Definition of “controlled oil” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(2)

F6S. 27(1): definition of “gas oil” inserted (15.8.1997) by 1997 c. 16, s. 7(8)(a); S.I. 1997/1960, art. 2

F7Definition of “higher octane unleaded petrol” in s. 27(1) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(1) Note

F8S. 27(1): definitions of “petrol substitute” and “power methylated spirits” repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2

F9Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F11 Words in s. 27(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 21

F12In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F13Words in s. 27(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 9

F15S. 27(1): words in defintion of “rebate” substituted (11.5.2001) by 2001 c. 9, s. 3(3)

F17Word in s. 27(1) repealed (15.8.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F18Words in s. 27(1) substituted (1.7.1995) by 1995 c. 4, s. 8(1)(3)

F19Words in s. 27 inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(a)(9)

F20Words in s. 27(1) inserted (15.8.1997) by 1997 c. 16, s. 7(8)(b); S.I. 1997/1960, art. 2

F21Definitions of “ultra low sulphur petrol”, “unleaded petrol”, “leaded petrol” in s. 27(1) inserted (1.10.2000) by 2000 c. 17, s. 5(5); S.I. 2000/2674, art. 2

F22Words in s. 27 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(8)(b)(9)

F24S. 27(1B)(1C) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 8

F26S. 27(3) Table: Words “registered excise dealer and shipper” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F27Words in s. 27(3) Table inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 6(7); S.I. 1997/1305, art. 2

F28S. 27(3) Table: Words “revenue trader” inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 4(3)

F29Words in s. 27(3) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

Marginal Citations

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